Limitation for appeal depends on actual communication of an ex parte order, not mere portal upload, and requires fresh reconsideration.
Where an ex parte adjudication order is said to have been communicated only by upload on the common portal, limitation for appeal cannot be rejected without examining the actual date and mode of communication. The appellate authority's limitation-based dismissal was found unsustainable because the issue had to be reconsidered in light of the law on computation from actual communication. The matter was remitted for fresh orders in accordance with law, with the appeal restored for reconsideration of limitation and, if necessary, the merits.
Issues: Whether the appeal order dismissing the assessee's appeal as barred by limitation was sustainable, and whether the matter required remand for fresh consideration.
Analysis: The appeal had been dismissed on limitation, but the challenge rested on the plea that the ex parte adjudication order was not actually communicated and was only uploaded on the common portal. In that situation, limitation was required to be examined in light of the law governing computation from actual communication. The Court found that the appellate authority's approach on limitation was not sustainable and that the matter required reconsideration by the appellate authority in accordance with the law previously laid down.
Conclusion: The limitation-based dismissal was set aside and the matter was remitted to the appellate authority for passing fresh orders in accordance with law.
Final Conclusion: The assessee obtained relief from the impugned appellate order, and the appeal was restored for a fresh decision on limitation and merits as may be necessary.
Ratio Decidendi: Where an ex parte adjudication order has not been actually communicated and is only uploaded on a portal, limitation for appeal cannot be treated as conclusively defeated without examining the date and mode of communication, and the appellate authority must decide the issue accordingly.
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